Document Content

DECISION No

DECISION No. 146/2002/QD-BTC OF DECEMBER 4, 2002 AMENDING THE NAMES AND IMPORT TAX RATES OF AUTOMOBILES, PARTS AND ACCESSORIES THEREOF IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate bracket prescribed in the Import Tariffs according to the List of Taxable Commodity Groups, issued together with Resolution No. 63/ND-UBTVQH10 of October 10, 1998 of the Xth National Assembly�s Standing Committee;

Pursuant to Article 1 of the Government�s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;

On the basis of the direction of the Prime Minister in the Government Office�s Official Dispatch No. 5519/VPCP-KTTH of October 3, 2002 on automobile taxation;

Consulting the ministries and branches and at the proposal of the General Director of Tax;

DECIDES:

Article 1.- To amend the names, codes and preferential import tax rates of a number of commodity items being automobiles and parts thereof prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together with the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new names, codes and preferential tax rates included in the List amending the names, codes and import tax rates of a number of commodity items being automobiles and parts thereof, issued together with this Decision.

Article 2.- To prescribe the preferential import tax rates for used automobiles which are of a kind designed for transporting cargo and have the maximum gross vehicle weight of 20 tons (Heading No. 8704), and automobiles designed for transporting persons, including used automobiles designed for transporting persons and having a separate luggage compartment (Headings No. 8702 and 8703), which are 50% (fifty per cent) higher than the preferential import tax rates for brand-new automobiles of the same types as prescribed in the current Preferential Import Tariff.

Below is the formula for calculating the preferential import tax rates for used automobiles:

The The preferential

The preferential preferential import import tax rates for

import tax rates for = tax rates for brand-new + brand-new automobiles

used automobiles automobiles of of the same

the same types types x 50%

Article 3.- To change the preferential import tax rates prescribed for 5 (five) forms of automobile assembly prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new preferential import tax rates for various forms of automobile assembly according to each period as follows:

1. From January 1, 2003 to December 31, 2003

Ordinal number

Form of assembly

Preferential import tax rates (%)

Automobiles of Headings

No. 8702 and 8703

Automobiles of Heading

No. 8704

1

CKD1

60% of import tax rate for brand-new automobiles in complete units

40% of import tax rate for brand-new automobiles in complete units

2

CKD2

40% of import tax rate for brand-new automobiles in complete units

20% of import tax rate for brand-new automobiles in complete units

3

IKD

10% of import tax rate for brand-new automobiles in complete units

5% of import tax rate for brand-new automobiles in complete units

1. From January 1, 2004 to December 31, 2004

Ordinal number

Automobiles of Heading No. 8704

Automobiles of Headings No. 8702 and 8703

Form of assembly

Preferential import tax rates (%)

Form of assembly

Preferential import tax rates (%)

CKD1

50% of import tax rate for brand- new automobiles in complete units

CKD

70% of import tax rate for brand- new automobiles in complete units

CKD2

30% of import tax rate for brand- new automobiles in complete units

IKD

10% of import tax rate for brand- new automobiles in complete units

Below is the formula for calculating the preferential import tax rate for various forms of automobile assembly:

The The The percentage

preferential import preferential import of the preferential

tax rate for a form = tax rate for brand-new x import tax rate for each

of automobile automobiles form of automobile

assembly in complete units assembly

The preferential import tax rates prescribed for 3 (three) forms of assembly of automobiles of Heading No. 8704 mentioned at Point 2 shall apply through the end of December 31, 2004. From January 1, 2005, automobiles of Heading No. 8704 shall be subject to the import tax on automobiles of Headings No. 8702 and 8703 mentioned at Point 2.

Article 4.- This Decision shall take implementation effect and apply to customs declaration forms already submitted to the customs offices as from January 1, 2003. To annul all previous provisions contrary to this Decision.

For the Minister of Finance

Vice Minister
TRUONG CHI TRUNG

LISTS OF AMENDED NAMES, CODES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF

(Issued together with the Finance Minister�s Decision No. 146/2002/QD-BTC of December 4, 2002)

Codes

Description of commodity group,

commodity item

Tax rate (%)

Heading

Sub-Heading

4011

New pneumatic tires, of rubber

4011

10

00

- Of a kind used for small cars (including station wagons and racing cars)

50

4011

20

- Of a kind used for buses or trucks:

4011

20

10

- - With a width of up to 450 mm

50

4011

20

90

- - Other

5

4011

30

00

- Of a kind used for aircraft

5

4011

40

00

- Of a kind used for motorcycles

50

4011

50

00

- Of a kind used for bicycles

50

- Other:

4011

91

- - Having a "herring-bone" or similar tread:

4011

91

10

- - - With a width of up to 450 mm

30

4011

91

90

- - - Other

5

4011

99

- - Other:

4011

99

10

- - - With a width of up to 450 mm

30

4011

99

90

- - - Other

5

4012

Retreaded or used pneumatic tires; solid or cushion tires; replaceable treads and wheel linings of rubber

4012

10

- Retreaded tires:

4012

10

10

- - Of a kind used for small cars (including station wagons and racing cars)

50

- - Of a kind used for buses or trucks:

4012

10

21

- - - With a width of up to 450 mm

50

4012

10

29

- - - Other

5

4012

10

30

- - Of a kind used for aircraft

5

4012

10

40

- - Of a kind used for motorcycles

50

4012

10

50

- - Of a kind used for bicycles

50

- - Other:

4012

10

91

- - - With a width of up to 450 mm

30

4012

10

99

- - - Other

5

4012

20

- Used pneumatic tires:

4012

20

10

- - Of a kind used for small cars (including station wagons and racing cars)

50

- - Of a kind used for buses or trucks:

4012

20

21

- - - With a width of up to 450 mm

50

4012

20

29

- - - Other

5

4012

20

30

- - Of a kind used for aircraft

5

4012

20

40

- - Of a kind used for motorcycles

50

4012

20

50

- - Of a kind used for bicycles

50

4012

20

90

- - Other

30

4012

90

- Other:

- - Solid and cushion tires:

4012

90

11

- - - With a width of up to 450 mm

30

4012

90

19

- - - Other

5

- - Replaceable treads:

4012

90

21

- - - With a width of up to 450 mm

30

4012

90

29

- - - Other

5

4012

90

30

- - - Wheel linings

30

4013

Inner tubes, of rubber

4013

10

- Of a kind used for small cars (including station wagons and racing cars), buses or trucks:

4013

10

10

- - Suitable to tires with a width of up to 450 mm

50

4013

10

90

- - Suitable to tires with a width exceeding 450 mm

5

4013

20

00

- Of a kind used for bicycles

50

4013

90

- Other:

4013

90

10

- - Of a kind used for aircraft

5

4013

90

20

- - Of a kind used for motorcycles

50

- - Other:

4013

90

91

- - - Suitable to tires with a width of up to 450 mm

30

4013

90

99

- - - Suitable to tires with a width exceeding 450 mm

5

8702

Automobiles that can transport 10 persons or more, including driver

8702

10

- With compression ignition internal combustion piston engine (diesel or semi-diesel):

8702

10

10

- - Transporting not more than 50 persons, including driver

100

8702

10

90

- - Other

60

8702

90

- Other:

8702

90

10

- - Transporting not more than 50 persons, including driver

100

8702

90

90

- - Other

60

Particularly:

+ Passenger-transporting vehicles in airports

50

8703

Automobiles and other motor vehicles designed principally for the transport of persons (other than those of Heading No. 8702), including station wagons and racing cars

8703

10

- Vehicles specially designed for travelling on snow; golf cars and similar kinds of cars:

8703

10

10

- - Vehicles transporting no more than 8 persons, including driver

100

8703

10

20

- - Vehicles transporting 9 persons, including driver

100

- Other vehicles with spark-ignition internal combustion piston engine:

8703

21

- - With a cylinder capacity not exceeding 1,000 cm3 :

8703

21

10

- - - Ambulances

50

8703

21

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

21

30

- - - Vehicles transporting 9 persons, including driver

100

8703

22

- - With a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3:

8703

22

10

- - - Ambulances

50

8703

22

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

22

30

- - - Vehicles transporting 9 persons, including driver

100

8703

23

- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 3,000 cm3:

8703

23

10

- - - Ambulances

50

8703

23

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

23

30

- - - Vehicles transporting 9 persons, including driver

100

8703

24

- - With a cylinder capacity exceeding 3,000 cm3:

8703

24

10

- - - Ambulances

50

8703

24

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

24

30

- - - Vehicles transporting 9 persons, including driver

100

- Other vehicles with compression-ignition internal combustion piston engine:

8703

31

- - With a cylinder capacity not exceeding 1,500 cm3 :

8703

31

10

- - - Ambulances

50

8703

31

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

31

30

- - - Vehicles transporting 9 persons, including driver

100

8703

32

- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3:

8703

32

10

- - Ambulances

50

8703

32

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

32

30

- - - Vehicles transporting 9 persons, including driver

100

8703

33

- - With a cylinder capacity exceeding 2,500 cm3:

8703

33

10

- - - Ambulances

50

8703

33

20

- - - Vehicles for transporting not more than 8 persons, including driver

100

8703

33

30

- - - Vehicles transporting 9 persons, including driver

100

8703

90

- Other:

8703

90

10

- - - Ambulances

50

8703

90

20

- - Vehicles for transporting not more than 8 persons, including driver

100

8703

90

30

- - Vehicles transporting 9 persons, including driver

100

Particularly:

+ Prisoners-carrying vehicles

10

+ Funeral vehicles

50

8704

Motor vehicles for cargo transport

8704

10

00

- Tippers, dump trucks designed for use in narrow roads and alleys

100

- Other, with compression-ignition internal combustion piston engines (diesel or semi-diesel):

8704

21

- - G.v.w not exeeding 5 tons:

8704

21

10

- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more

100

8704

21

90

- - - Other vehicles for cargo transport

100

8704

22

- - G.v.w exceeding 5 tons but not exceeding 20 tons:

8704

22

10

- - - Exceeding 5 tons but not exceeding 10 tons

60

8704

22

20

- - - Exceeding 10 tons but not exceeding 20 tons

30

8704

23

- - G.v.w exceeding 20 tons:

8704

23

10

- - - G.v.w exceeding 20 tons up to 50 tons

10

8704

23

90

- - - Other

0

- Vehicles with spark-ignition internal combustion piston engines:

8704

31

- - G.v.w not exceeding 5 tons:

8704

31

10

- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more

100

8704

31

90

- - - Other vehicles for cargo transport

100

8704

32

- - G.v.w exceeding 5 tons:

8704

32

10

- - - G.v.w exceeding 5 tons but not exceeding 10 tons

60

8704

32

20

- - - G.v.w exceeding 10 tons but not exceeding 20 tons

30

8704

32

30

- - - G.v.w exceeding 20 tons up to 50 tons

10

8704

32

90

- - - Other

0

8704

90

- Other:

- - G.v.w not exeeding 5 tons:

8704

90

11

- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more

100

8704

90

19

- - - Other vehicles for cargo transport

100

8704

90

20

- - G.v.w exceeding 5 tons but not exceeding 10 tons

60

8704

90

30

- - G.v.w exceeding 10 tons but not exceeding 20 tons

30

8704

90

40

- - G.v.w exceeding 20 tons up to 50 tons

10

8704

90

90

- - Other

0

Particularly:

+ Vehicles designed for transporting frozen goods

30

+ Vehicles designed for transporting garbage

30

+ Vehicles designed for transporting money

50

+ Tank trucks, vehicles designed for transporting acids or bituminous gases

10

+ Vehicles designed for transporting wet concrete

30

8705

Special-purpose motor vehicles, other than those principally designed for transporting person or cargo (for example, breakdown lorries, crane lorries, fire engines, concrete-mixing vehicles, road sweepers, water-spraying vehicles, repair vehicles, X-ray vehicles)

8705

10

00

- Crane lorries

10

8705

20

00

- Drilling derrick vehicles

10

8705

30

00

- Fire engines

0

8705

40

00

- Concrete-mixing vehicles

30

8705

90

- Other:

8705

90

10

- - Road sweepers

10

8705

90

90

- - Other

10